Integrated Filing — IndAS



General information about company
Scrip Code 544367
NSE Symbol QPOWER
MSEI Symbol NOTLISTED
ISIN INE0SII01026
Name of company QUALITY POWER ELECTRICAL EQUIPMENTS LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2024
Date of end of financial year 31-Mar-2025
Date of board meeting when results were approved 27-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 20-May-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Single segment
Description of single segment Electrical Equipments
Start date and time of board meeting 27-May-2025   18:30:00
End date and time of board meeting 27-May-2025   20:55:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Jan-2025 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 1083230000 3366460000
Other income 215720000 557010000
Total income 1298950000 3923470000
2 Expenses
(a) Cost of materials consumed 793610000 2079280000
(b) Purchases of stock-in-trade 0 23210000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -75610000 -96000000
(d) Employee benefit expense 106670000 336760000
(e) Finance costs 260000 24390000
(f) Depreciation, depletion and amortisation expense 18580000 47040000
(f) Other Expenses
1 Other Expenses 95760000 369910000
Total other expenses 95760000 369910000
Total expenses 939270000 2784590000
3 Total profit before exceptional items and tax 359680000 1138880000
4 Exceptional items -3730000 -16250000
5 Total profit before tax 355950000 1122630000
6 Tax expense
7 Current tax 25720000 108120000
8 Deferred tax 25220000 13020000
9 Total tax expenses 50940000 121140000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0 0
11 Net Profit Loss for the period from continuing operations 305010000 1001490000
12 Profit (loss) from discontinued operations before tax 0 0
13 Tax expense of discontinued operations 0 0
14 Net profit (loss) from discontinued operation after tax 0 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0 0
16 Total profit (loss) for period 305010000 1001490000
17 Other comprehensive income net of taxes -5470000 24410000
18 Total Comprehensive Income for the period 299540000 1025900000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 194200000 661720000
Total profit or loss, attributable to non-controlling interests 110810000 339780000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent -2310000 12570000
Total comprehensive income for the period attributable to owners of parent non-controlling interests -3160000 11850000
21 Details of equity share capital
Paid-up equity share capital 774440000 774440000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 3469400000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 2.67 9.1
Diluted earnings (loss) per share from continuing operations 2.67 9.1
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 2.67 9.1
Diluted earnings (loss) per share from continuing and discontinued operations 2.67 9.1
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities
Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2024
Date of end of reporting period 31-Mar-2025
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 2173470000
Capital work-in-progress 16130000
Investment property 0
Goodwill 140030000
Other intangible assets 67090000
Intangible assets under development 0
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 27940000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 208270000
Total non-current financial assets 236210000
Deferred tax assets (net) 39620000
Other non-current assets 17000000
Total non-current assets 2689550000
2 Current assets
Inventories 1017600000
Current financial asset
Current investments 341910000
Trade receivables, current 1371180000
Cash and cash equivalents 1808880000
Bank balance other than cash and cash equivalents 290330000
Loans, current 0
Other current financial assets 162020000
Total current financial assets 3974320000
Current tax assets (net) 19000000
Other current assets 435720000
Total current assets 5446640000
3 Non-current assets classified as held for sale 4390000
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 8140580000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 774440000
Other equity 3469400000
Total equity attributable to owners of parent 4243840000
Non controlling interest 1693310000
Total equity 5937150000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 3160000
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0
Total Trade payable 0
Other non-current financial liabilities 39850000
Total non-current financial liabilities 43010000
Provisions, non-current 420000
Deferred tax liabilities (net) 284350000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 327780000
Current liabilities
Current financial liabilities
Borrowings, current 85800000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 106160000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 812870000
Total Trade payable 919030000
Other current financial liabilities 208720000
Total current financial liabilities 1213550000
Other current liabilities 647280000
Provisions, current 14820000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 1875650000
3 Liabilities directly associated with assets in disposal group classified as held for sale 0
4 Regulatory deferral account credit balances and related deferred tax liability 0
Total liabilities 2203430000
Total equity and liabilites 8140580000
Disclosure of notes on assets and liabilities



Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Jan-2025 01-Apr-2024
Date of end of reporting period 31-Mar-2025 31-Mar-2025
Whether accounts are audited or unaudited Audited Audited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Jan-2025 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement of net defined benefit of liaility/asset 290000 -1630000
Total Amount of items that will not be reclassified to profit and loss 290000 -1630000
2 Income tax relating to items that will not be reclassified to profit or loss 90000 -370000
3 Amount of items that will be reclassified to profit and loss
1 Foreign currency conversion adjustment -5670000 25670000
Total Amount of items that will be reclassified to profit and loss -5670000 25670000
4 Income tax relating to items that will be reclassified to profit or loss 0 0
5 Total Other comprehensive income -5470000 24410000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Consolidated
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 1122630000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 24390000
Adjustments for decrease (increase) in inventories -2620000
Adjustments for decrease (increase) in trade receivables, current -63940000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -15290000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -88240000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 35550000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 47040000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 0
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 0
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for interest income 354960000
Adjustments for share-based payments -1030000
Adjustments for fair value losses (gains) 0
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow 0
Other adjustments to reconcile profit (loss) 16250000
Other adjustments for non-cash items 4480000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -398370000
Net cash flows from (used in) operations 724260000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 99690000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 624570000
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0
Cash flows used in obtaining control of subsidiaries or other businesses 0
Other cash receipts from sales of equity or debt instruments of other entities 0
Other cash payments to acquire equity or debt instruments of other entities 0
Other cash receipts from sales of interests in joint ventures 0
Other cash payments to acquire interests in joint ventures 0
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0
Proceeds from sales of property, plant and equipment 0
Purchase of property, plant and equipment 158900000
Proceeds from sales of investment property 16270000
Purchase of investment property 1043090000
Proceeds from sales of intangible assets 0
Purchase of intangible assets 86800000
Proceeds from sales of intangible assets under development 0
Purchase of intangible assets under development 0
Proceeds from sales of goodwill 0
Purchase of goodwill 0
Proceeds from biological assets other than bearer plants 0
Purchase of biological assets other than bearer plants 0
Proceeds from government grants 0
Proceeds from sales of other long-term assets 0
Purchase of other long-term assets 0
Cash advances and loans made to other parties 0
Cash receipts from repayment of advances and loans made to other parties 0
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0
Dividends received 0
Interest received 354960000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -9710000
Net cash flows from (used in) investing activities -927270000
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0
Payments from changes in ownership interests in subsidiaries 0
Proceeds from issuing shares 2045140000
Proceeds from issuing other equity instruments 0
Payments to acquire or redeem entity's shares 0
Payments of other equity instruments 0
Proceeds from exercise of stock options 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings -310720000
Repayments of borrowings 0
Payments of lease liabilities 0
Dividends paid 0
Interest paid 24390000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 1710030000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 1407330000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents -71550000
Net increase (decrease) in cash and cash equivalents 1335780000
Cash and cash equivalents cash flow statement at beginning of period 473100000
Cash and cash equivalents cash flow statement at end of period 1808880000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 M/s Kishor Gujar & Associates Yes 31-May-2025